Calendar for Filing Income and Sales Taxes If due date falls on Saturday, Sunday or legal holiday, substitute the next regular working day.

Transcription

1 DIVISION OF TAX OPERATIONS

2 Calendar for Filing Income and Sales Taxes If due date falls on Saturday, Sunday or legal holiday, substitute the next regular working day. Monthly Filing, with Due Date: Jan-1 Withholding Tax Deposit Report (Form KW-5): semi-monthly filers, 16th to end prior month. Jan-15 Withholding Tax Deposit Report (Form KW-5): monthly filers, all of prior month. Jan-25 Withholding Tax Deposit Report (Form KW-5): semi-monthly filers, 1st to 15th of current month. Jan-25 State and Local Retailer's Sales Tax Return (STD-16 or STD-36): monthly filers, prior month. Jan-25 Retailer's Compensating Tax Return (CT-8 or CT-9): monthly filers, prior month. Jan-25 Consumer's Compensating Tax Return (CT-3 or CT-1): monthly filers, prior month. Quarterly Filing, with Due Date: Jan-15 Individual Estimated Income Tax Declaration (Form 4ES): Vouchers: 1-Apr. 15; 2-Jun.15; 3-Sept. 15; 4-Jan. 15. Jan-15 Corporation Estimated Income Tax Declaration (Form 12ES): Vouchers: 1-Apr. 15; 2-Jun. 15; 3-Sept. 15; and 4-Dec. 15. Jan-25 Withholding Tax Deposit Report (Form KW-5): quarterly filers, for prior calendar quarter in Jan, Apr, Jul, & Oct. Jan-25 State and Local Retailer's Sales Tax Return (STD-16): quarterly filers, prior quarter. Jan-25 Retailer's Compensating Tax Return (CT-8): quarterly filers, prior quarter. Jan-25 Consumer's Compensating Tax Return (CT-3): quarterly filers, prior quarter. Periodic Filing, with Due Date: Jan-15 Individual Estimated Income Tax Declaration (Form 4ES): farmers or fishermen. Jan-25 State and Local Retailer's Sales Tax Return (STD-16): annual filers, prior year. Jan-25 Retailer's Compensating Tax Return (CT-8): annual filers, prior year. Jan-25 Consumer's Compensating Tax Return (CT-3): annual filers, prior year. Jan-31 Wage and Tax Statements (Forms K-2 or W-2): mail employees copies. Feb-28 Employer's Annual Withholding Tax Return (Form KW-3): all accounts must file this return with the State's copies of the Wage and Tax Statements (Forms K-2 or W-2). Feb-28 Annual Information Return (Form K-96): with accompanying Information Returns (Forms K-99 or 199). Mar-1 Individual Income Tax Return (Form 4): farmers and fishermen who did not file a Form 4ES by Jan. 15. Apr-15 Individual Income Tax Return (Form 4). Apr-15 Corporation Income Tax Return (Form 12). Apr-15 Small Business Corporation Income Tax Return (Form 12S). Apr-15 Privilege Tax Return (Form 13). Apr-15 Fiduciary Income Tax Return (Form 41). Apr-15 Partnership Return (Form 65). Apr-15 Local Intangibles Tax Return (Form 2). Apr-15 Homestead and Food Sales Tax Refund claim (Form 4H). Annual Report 21 Kansas Department of Revenue

3 Individual Income Tax Amount to the State General Fund after Refunds Individual income tax collections in Fiscal Year 24 increased 7.9% compared to Fiscal Year 23. Kansas individual income tax rates by income brackets and filing status can be found on the Tax Rates table in this Annual Report. $2, $1,75 $1,5 $1,25 (millions) $1, $75 $5 $25 $ Fiscal Year Fiscal Amount Percent Year Collected Change 1999 $1,694,832,146 (2.7%) 2 $1,854,725, % 21 $1,977,341, % 22 $1,829,611, % 23 $1,75,54, % 24 $1,888,431,39 7.9% Annual Report 22 Kansas Department of Revenue

4 Kansas Individual Income Tax by Adjusted Gross Income Bracket Resident Taxpayers, Tax Year 22 Number of Returns Within Each Effective Tax Rate 6, 5, Number of Returns 4, 3, 2, 1, No AGI.4% 2.6% 3.2% 3.6% 4.2% Effective Tax Rate Effective Kansas Tax Rate Kansas Number Adjusted Tax Liability on Adjusted Adjusted Gross Income of Gross After Gross Income * Brackets Returns Income All Credits No AGI - 51,16 ($696,7,) ($6,1,868).39% $ - $25, 552,487 $6,23,3, $24,238,65 2.6% $25, - $5, 291,824 $1,56,, $274,439,24 3.2% $5, - $75, 166,577 $1,21,, $326,943, % $75, - $1, 81,9 $6,943,9, $25,966, % $1, - Over 78,986 $15,783,, $655,935, % Total Kansas Residents 1,221,899 $49,3,5, $1,526,423,154 * Effective rate is the tax liability (after all credits) divided by the adjusted gross income. Annual Report 23 Kansas Department of Revenue

5 Individual Income Tax for Tax Year 22 by County Resident Taxpayers Only Percent Per Return Number Kansas Adjusted Tax Year of Total Average County Returns Gross Income Liability Liability Tax Liability Rank Allen 6,56 $172,31, $4,484,74.3% $ Anderson 3,739 $99,123,684 $2,515,184.2% $ Atchison 7,76 $26,29, $5,385,135.4% $ Barber 2,318 $58,392,892 $1,642,9.1% $78 73 Barton Bourbon Brown Butler Chase Chautauqua Cherokee Cheyenne Clark Clay Cloud Coffey Comanche Cowley Crawford Decatur 12,335 6,424 4,69 24,667 1,171 1,555 8,582 1,39 1,9 3,896 4,479 3, ,97 16,186 1,537 $359,82, $171,17, $117,81, $993,97, $3,33,443 $4,41,56 $222,89, $27,789,622 $27,177,812 $15,7, $115,19, $131,74, $25,7,1 $466,49, $468,9, $33,716,93 $1,263,755 $4,374,373 $2,864,371 $33,725,615 $855,12 $1,51,299 $3,894,112 $71,94 $789,574 $2,85,783 $3,98,2 $4,138,828 $721,197 $13,621,535 $12,79,66 $978,865.7%.3%.2% 2.4%.1%.1%.3%.1%.1%.2%.2%.3%.1% 1.%.9%.1% $832 $681 $611 $1,367 $73 $676 $454 $543 $783 $732 $692 $1,85 $776 $92 $785 $ Dickinson Doniphan Douglas Edwards Elk Ellis Ellsworth Finney Ford Franklin Geary Gove Graham Grant Gray Greeley Greenwood Hamilton Harper Harvey Haskell Hodgeman Jackson Jefferson 8,734 3,229 39,892 1,444 1,363 12,46 2,753 14,762 12,91 11,37 8,733 1,476 1,245 3,15 2, ,29 1,32 2,843 14,736 1, ,964 8,122 $252,32, $91,61,264 $1,577,, $35,966,273 $29,48,87 $43,73, $8,362,611 $471,33, $412,7, $36,18, $235,1, $32,773,129 $29,57,657 $16,91, $84,154,294 $17,876,547 $77,586,463 $27,456,266 $76,196,973 $57,66, $52,461,551 $22,426,938 $179,2, $286,61, $7,312,566 $1,536,724 $52,87,45 $984,92 $67,98 $12,99,17 $2,365,641 $12,912,674 $12,326,775 $1,372,27 $6,27,566 $1,7,82 $795,544 $3,364,649 $2,536,783 $58,962 $2,186,231 $973,668 $2,16,176 $15,528,91 $1,662,148 $611,65 $5,194,381 $8,655,8.5%.1% 3.7%.1%.%.9%.2%.9%.9%.7%.4%.1%.1%.2%.2%.%.2%.1%.1% 1.1%.1%.%.4%.6% $837 $476 $1,36 $682 $492 $1,41 $859 $875 $1,2 $94 $711 $725 $639 $1,116 $949 $921 $681 $943 $79 $1,54 $1,11 $692 $871 $1,66 Jewell 1,636 $36,117,546 $865,32.1% $ Johnson 28,5 $13,6,, $48,661, % $1,965 1 Kearny 1,59 $51,361,92 $1,563,925.1% $ Kingman 3,596 $19,43, $3,23,622.2% $ Kiowa 1,44 $38,745,414 $1,6,937.1% $ Labette 9,925 $252,24, $6,622,219.5% $ Lane 962 $27,21,784 $761,164.1% $791 5 Leavenworth 24,22 $889,93, $25,541, % $1,63 14 Lincoln 1,539 $36,78,951 $96,873.1% $ Linn 3,884 $113,27, $2,94,396.2% $ Logan 1,43 $33,332,648 $998,957.1% $ Lyon 15,139 $463,26, $13,465,996 1.% $ Marion 5,654 $159,75, $4,463,138.3% $ Marshall 5,194 $144,5, $4,177,394.3% $84 49 McPherson 12,89 $538,89, $18,377,22 1.3% $1,426 3 Meade 1,785 $47,77,599 $1,395,98.1% $ Miami 11,527 $464,, $14,276,16 1.% $1, Annual Report 24 Kansas Department of Revenue

6 Individual Income Tax for Tax Year 22 by County Resident Taxpayers Only Percent Per Return Number Kansas Adjusted Tax Year of Total Average County Returns Gross Income Liability Liability Tax Liability Rank Mitchell 3,31 $91,617,152 $2,674,412.2% $81 46 Montgomery 15,367 $423,54, $1,891,542.8% $79 72 Morris 2,483 $7,62,886 $2,92,941.1% $ Morton 1,377 $43,862,997 $1,419,5.1% $1,31 17 Nemaha 4,733 $138,21, $3,952,11.3% $ Neosho 7,558 $22,76, $5,434,667.4% $ Ness 1,625 $41,872,448 $1,163,314.1% $ Norton 2,458 $63,69,422 $1,77,342.1% $72 65 Osage 7,195 $224,24, $6,441,19.5% $ Osborne 1,896 $45,484,868 $1,146,394.1% $65 94 Ottawa 2,752 $84,648,619 $2,424,498.2% $ Pawnee 3,14 $78,26,44 $2,253,316.2% $748 6 Phillips 2,688 $65,8,65 $1,847,963.1% $ Pottawatomie 7,647 $254,99, $7,794,61.6% $1,19 2 Pratt 4,266 $132,15, $4,75,977.3% $ Rawlins 1,311 $33,45,973 $1,23,35.1% $ Reno 28,51 $91,5, $27,918,347 2.% $ Republic 2,519 $6,57,159 $1,514,986.1% $61 95 Rice 4,351 $121,1, $3,323,263.2% $ Riley 19,128 $666,19, $22,191, % $1,16 8 Rooks 2,498 $61,526,335 $1,627,191.1% $ Rush 1,677 $4,931,794 $1,92,746.1% $ Russell 3,44 $86,445,914 $2,335,482.2% $ Saline 24,978 $857,27, $26,565, % $1,64 13 Scott 2,223 $65,47,151 $2,25,87.2% $ Sedgwick 197,67 $8,26,7, $286,976, % $1,452 2 Seward 8,614 $266,54, $6,935,265.5% $85 48 Shawnee 79,682 $2,95,9, $98,882, % $1,241 6 Sheridan Sherman Smith Stafford Stanton Stevens Sumner Thomas 1,218 3,5 2,11 2, ,71 9,743 3,67 $3,963,743 $75,943,843 $47,1,323 $49,673,63 $28,475,443 $68,453,2 $326,56, $11,76, $1,63,162 $2,194,129 $1,194,821 $1,287,184 $885,383 $2,227,451 $9,968,598 $3,38,1.1%.2%.1%.1%.1%.2%.7%.2% $873 $719 $566 $63 $954 $1,76 $1,23 $ Trego Wabaunsee Wallace Washington Wichita Wilson Woodson Wyandotte KS Residents with county indicator KS Residents with no county indicator Total Residents Non-Residents All Taxpayers 1,51 2, ,31 1,213 4,473 1,622 63,643 1,149,852 72,47 1,221,899 24,922 1,426,821 $35,29,647 $93,946,376 $16,169,719 $7,832,836 $33,939,989 $121,87, $33,343,34 $1,977,4, $45,242,477,416 $3,788,22,584 $49,3,5, $23,414,168,794 $72,444,668,794 $936,66 $2,921,439 $46,724 $1,757,5 $979,521 $3,87,148 $858,99 $44,658,155 $1,4,337,75 $126,86,79 $1,526,423,154 $191,244,892 $1,717,668,46.1%.2%.%.1%.1%.2%.1% 3.2% 88.9% 11.1% 1.% $62 $1,16 $58 $58 $88 $69 $53 $72 $1,218 $1,75 $1,249 $933 $1, Annual Report 25 Kansas Department of Revenue

7 Annual Report 26 Kansas Department of Revenue Individual Income Tax Liability Tax Year 22 The map below shows each county s average tax liability per return. The twelve shaded areas display the counties with the highest average tax liability per return. Top 12 counties with highest average tax liability per return $543 Cheyenne $781 Rawlins $719 Sherman $842 Thomas $58 $712 Wallace Logan $921 Greeley $88 Wichita $943 $984 Hamilton Kearny $954 $1,116 Stanton Grant $1,31 $1,76 Morton Stevens $992 Scott $875 Finney $1,11 Haskell $85 Seward $637 Decatur $873 Sheridan $725 Gove $791 Lane $949 Gray $782 Meade $72 Norton $639 Graham $62 Trego $716 Ness $692 Hodgeman $1,2 Ford $783 Clark $687 Phillips $651 Rooks $1,41 Ellis $652 Rush $748 Pawnee $682 Edwards $737 Kiowa $776 Comanche $566 Smith $65 Osborne $679 Russell $832 Barton $63 Stafford $955 Pratt $78 Barber $529 $61 $58 $84 $835 $611 $476 Brown Doniphan Jewell Republic Washington Marshall Nemaha $761 $692 $81 $1,19 $871 Atchison $732 Leavenworth Cloud $1,16 Pottawatomie Mitchell $1,66 $1,63 $881 Clay Riley Jackson Jefferson $72 $589 Wyandotte Ottawa $711 $1,16 $1,241 Lincoln $1,64 Geary Wabaunsee $1,36 $1,965 $837 Shawnee Douglas Johnson $859 Saline Dickinson $843 $895 $94 Morris $889 $1,238 Ellsworth $1,426 $789 Osage Franklin Miami $764 $73 Lyon McPherson Marion $1,85 $673 $757 Rice Chase Coffey $1,54 Anderson Linn $995 Harvey $681 $53 $684 $681 Allen Reno Woodson $1,452 $1,367 Bourbon Greenwood $898 Sedgwick Butler $69 $719 $785 $492 Wilson Neosho Crawford Kingman Elk $79 $1,23 $92 $79 $667 $454 $676 Montgomery Harper Sumner Cowley Labette Cherokee Chautauqua

8 Top Twelve Kansas Counties with Highest Average Tax Liability per Return Tax Year 22 Top 12 Counties as Percent of Resident State Average Johnson Sedgwick McPherson Butler Douglas Shawnee Miami Riley Grant Coffey Stevens Jefferson % 2% 4% 6% 8% 1% 12% 14% 16% Top 12 Counties Johnson Sedgwick McPherson Butler Douglas Shawnee Miami Riley Grant Coffey Stevens Jefferson Average Tax Liability $1,965 $1,452 $1,426 $1,367 $1,36 $1,241 $1,238 $1,16 $1,116 $1,85 $1,76 $1,66 Rank Top 12 Counties as a Percent of Resident Average 152% 112% 11% 16% 11% 96% 96% 9% 86% 84% 83% 83% Average Kansas Residents (top 12 counties) $1,292 1% Annual Report 27 Kansas Department of Revenue

9 Corporate Income Tax Amount to the State General Fund after Refunds The tax is levied on the portion of a corporation's adjusted federal taxable income allocated to Kansas. $3. $25. (in millions) $2. $15. $1. $5. $ Fiscal Year Fiscal Amount Percent Year Collected Change 1999 $227,369, % 2 $25,122,826 1.% 21 $211,96, % 22 $93,958, % 23 $15,222, % 24 $141,172, % Annual Report 28 Kansas Department of Revenue

10 Financial Institution Privilege Tax Amount to the State General Fund after Refunds The privilege tax is imposed on financial institutions doing business in Kansas. The tax is levied on an institution's taxable income for the preceding year; the surtax on taxable income over $25,. For all tax years after December 31, 1997 the normal tax for all privilege taxpayers is lowered to 2.25% of net income (the rate for banks was 4.25%, savings & loans and trust companies, 4.5%). The surtax remains at 2.125% for banks and 2.25% for savings and loans and trust companies. $35. $3. $25. (in millions) $2. $15. $1. $5. $ Fiscal Year Fiscal Amount Percent Year Collected Change 1999 $26,356, % 2 $22,3, % 21 $24,816, % 22 $27,919, % 23 $31,119, % 24 $25,435, % Annual Report 29 Kansas Department of Revenue

11 Corporate Income and Financial Institution Tax Liabilities by Bracket Tax Year 22 Returns Filed In Calendar Year 23 Corporate Income Tax Liability By Taxable Income Bracket Number Percent of Tax Percent of Taxable Income Brackets Returns Total Returns Liability Total Liability No Taxable Income 18, % $.% $ - $5, 8, % $4,13, % $5,.1 - $25, 2,135 7.% $9,565, % $25,.1 - $5, % $6,147, % $5,.1 - $1,, 238.8% $8,656, % $1,,.1 - Over 288.9% $76,997, % Total 3,515 1.% $15,47,32 1.% Bank Tax Liability By Taxable Income Bracket Number Percent of Tax Percent of Taxable Income Brackets Returns Total Returns Liability Total Liability No Taxable Income % $.% $ - $5, % $1,52,71 14.% $5,.1 - $1,, % $1,799, % $1,,.1 - Over % $4,663, % Total % $7,514,881 1.% Savings and Loan Tax Liability By Taxable Income Bracket Number Percent of Tax Percent of Taxable Income Brackets Returns Total Returns Liability Total Liability No Taxable Income % $.% $ - $5, 6 4.% $36,824 7.% $5,.1 - $1,,.% $.% $1,,.1 - Over % $493,3 93.% Total 15 1.% $529,827 1.% Annual Report 3 Kansas Department of Revenue

12 Tax Year 22 Kansas Department of Revenue Tax Credits Tax Credits Allowed on Returns in Tax Years TY 2 TY 21 TY 22 $12. Corporate Income Tax $ 35,757,489 $ 52,473,68 $ 29,287,728 Individual Income Tax $ 61,914,436 $ 64,899,438 $ 93,774,147 Privilege Tax $ 1,2,553 $ 762,56 $ 71,989 Total Tax Credits $ 98,674,478 $ 118,135,66 $ 123,763,864 (in millions) $1. $8. $6. $4. Total Tax Credits TY TY1 TY2 Adoption Credit - $33,519 K.S.A ,22 Residents of Kansas who adopt a child can receive a credit of 25% of the adoption credit allowed against the federal income tax liability on the federal return. Agricultural Loan Interest Reduction Credit - Amount withheld for confidentiality. K.S.A ,181a; a A state bank, national banking association, production credit association, or agricultural credit association chartered by the Farm Credit Administration which extends or renews an agricultural production loan to an eligible agricultural production borrower at an interest rate which is at least one whole percentage point (1%) less than the lowest interest rate made on loans with equivalent collateral or which reduces the rate of interest being charged on any outstanding agricultural production loan to an eligible agricultural borrower by at least one whole percentage point (1%) shall receive a credit against their tax liability. Alternative-Fuel Tax Credit - $78,722 K.S.A ,21 A credit is allowed for any person, association, partnership, limited liability company, limited partnership, or corporation who makes expenditures for a qualified alternative-fuel fueling station or who makes expenditures for a qualified alternative-fueled motor vehicle licensed in the state of Kansas. Business and Job Development Credit (carryover) - $5,148,93 K.S.A ,16a Any manufacturing or nonmanufacturing business which invests in a qualified business facility and hires a minimum number of employees as a result of that investment may be entitled to a tax credit. Business and Job Development Credit (noncarryover) - $1,632,833 K.S.A ,153 A taxpayer who invests in a qualified business facility and hires at least two employees as a result of the investment may be eligible for a credit. Business Machinery and Equipment Credit - $2,54,69 K.S.A , 26 A taxpayer may be allowed a credit in an amount equal to 15% of the personal property tax levied and timely paid on commercial and industrial machinery and equipment classified for property taxation purposes pursuant to section 1 of article 11 of the Kansas Constitution in subclass (5) or (6) of class 2 and machinery and equipment classified for such purposes in subclass (2) of class 2. Child Day Care Assistance Credit - $139,636 K.S.A ,19 A taxpayer may be eligible for a credit if they pay for child day care services for its employees, located child day care services for its employees, or provide facilities and necessary equipment for child day care services to its employees. Child Dependent Care Credit - $6,785,125 K.S.A ,111a This credit is available only to residents and part-year residents filing as residents. The credit is equal to 25% of the federal credit allowed. Community Service Credit - $3,6,98 Any business firm which contributes to an approved community service organization engaged in providing community services may be eligible to receive a tax credit of at least 5% of the total contribution made. Disabled Access Credit - $224,828 Individual and business taxpayers who incur certain expenditures to make their property accessible to the disabled; or to employ individuals with a disability may be eligible to receive a tax credit. Annual Report 31 Kansas Department of Revenue

13 Earned Income Credit - $41,141, K.S.A , 25 The credit is available to resident taxpayers in an amount equal to 1% of the earned income tax credit allowed against the taxpayer's federal income tax liability. Food Sales Tax Refund - $32,212, K.S.A The credit is for sales tax paid on food. There is a $6 credit per exemption claim for a Kansas Adjusted Gross Income of $ to $25,; and a $3 credit per exemption claim for a Kansas Adjusted Gross Income of $12,5 to $25,. Habitat Management Credit- Amount withheld for confidentiality. K.S.A ,23 An income tax credit is allowed for a property owner who pays property tax on property designated as a critical habitat or who incurs expenditures for managing a habitat. High Performance Incentive Program - $1,77,484 K.S.A. 74-5,132; K.S.A ,16a(e) A qualified firm making a cash investment in the training and education of its employees may be eligible to receive a tax credit. A credit may also be available for those qualified firms that make an investment in a qualified business facility. Historic Preservation Credit - $912,135 K.S.A , 211 An income tax credit is allowed for expenditures incurred in the restoration and preservation of a qualified historic structure. Plugging of an Abandoned Oil or Gas Well Credit - Amount withheld for confidentialty. K.S.A , 27 Taxpayers who make expenditures during the tax year to plug an abandoned oil or gas well on their land in accordance with the rules and regulations of the Kansas Corporation Commission shall be allowed a credit in the amount of 5% of the expenditures made for taxable years beginning after 12/31/97 and before 1/1/1. Research & Development Credit - $621,265 K.S.A ,182; K.S.A ,182a A taxpayer with qualifying expenditures in research and development activities conducted within Kansas may be eligible to receive a credit of 6 1/2% of the amount expended for the research. Single City Port Authority Credit - $428,473 K.S.A ,212 An income tax credit is allowed equal to 1% of the amount attributable to the retirement of indebtedness authorized by a single city port authority established before January 1, 22. Small Employer Health Insurance Credit - $117,358 K.S.A An income tax credit is allowed for any two or more employers who establish a small employer health benefit plan for the purpose of providing a health benefit. Swine Facility Improvement Credit - Amount withheld for confidentiality. K.S.A ,24 A credit is allowed for the costs incurred to make required improvements to a qualified swine facility. TAF Family Contribution Credit - Amount withheld for confidentiality. K.S.A ,2 Any individual, corporation, partnership, trust, estate and other legal entity required to pay income tax under the Kansas Income Tax Act who enters into an agreement with the Secretary of Social and Rehabilitation Services to provide financial support to a person who receives Temporary Assistance for Families (TAF) is allowed a credit against their Kansas tax liability. Telecommunications Credit - $198,437 K.S.A ,21 A credit is allowed for property tax paid by telecommunications companies on property initially acquired and first placed into service after January 1, 21 that has an assessment rate of 33%. Venture and Local Seed Capital Credits - Amount withheld for confidentiality. K.S.A , -826,- 834, -8316, and -841 A credit may be deducted from a taxpayer's income or privilege tax liability if the taxpayer invests in stock issued by Kansas Venture Capital, Inc.; and a credit may be deducted from a taxpayer's income tax liability if the taxpayer invests in a certified Kansas venture capital company; and a credit may also be deducted from a taxpayer's income tax liability if the taxpayer invests in a certified local seed capital pool. The amount of credit will be 25% of the total amount of cash investment in such stock. Amounts are withheld for confidentiality if there are four or fewer filers within any given tax area of a credit. Annual Report 31a Kansas Department of Revenue

14 Estate Tax Amount to State General Fund Estates of persons who died before July 1, 1998 are subject to an inheritance tax. Estates of persons who died on or after July 1, 1998 are subject to a pick-up tax. For estates of persons who died on or after July 1, 1998 and prior to January 1, 22 the pick-up tax is equal to the federal credit for state death taxes. For estate of persons who died on or after January 1, 22 the pick-up tax will not be equal to the federal credit for state death taxes. The state filing threshold is $7, for deaths occurring in 22 and 23, $85, for deaths ocurring in 24, $95, for deaths ocurring in 25, and $1,, for deaths occurring in 26 or thereafter. The Kansas estate tax exemption filing threshold is conformed to the federal threshold, effective for estates of decedents dying on and after January 1, 27. $9. $75. $6. (millions) $45. $3. $15. $ Fiscal Year Fiscal Amount Percent Year Collected Change 1999 $81,858,58-7.7% 2 $62,888, % 21 $41,195, % 22 $48,82,1 16.7% 23 $46,951, % 24 $48,64, % Annual Report 32 Kansas Department of Revenue

15 State Retailers' Sales and Compensating Use Taxes Amount to State General Fund Statewide retailers' sales and compensating use taxes are applied to the sale of tangible personal property, and to specified services at retail. The compensating use tax includes consumers' use, retailers' use, and auto lease tax. The present state retailers' sales and compensating tax rate is 5.3%, effective Ju1y 1, 22. (billions) $2. $1.75 $1.5 $1.25 $1. $.75 $.5 $.25 $ Fiscal Year Fiscal State State State Percent Year Sales Use Total Change 1999 $1,398,527,376 $2,15,52 $1,598,542, % 2 $1,44,295,399 $29,966,1 $1,65,261,4 4.% 21 $1,423,59,27 $235,893,258 $1,658,952, % 22 $1,47,66,51 $233,63,728 $1,74,21,238.5% 23 $1,567,721,762 $225,923,323 $1,793,645,85 5.2% 24 $1,612,66,627 $214,53,15 $1,826,569, % Annual Report 33 Kansas Department of Revenue

16 Total Amount State Sales Tax Collections by County 5.3% state sales tax rate. Note: The FY 23 collections indicated in this report have been revised. Percent FY23r FY23r FY24 FY24 County FY23 r FY24 Change Per Capita PC Rank Per Capita* PC Rank* Allen $5,766,91 $5,897, % $ $ Anderson $2,688,866 $2,832, % $ $ Atchison $6,231,137 $6,75, % $ $ Barber $2,246,313 $2,659, % $ $ Barton $17,549,433 $17,528,45 -.1% $ $ Bourbon $5,873,767 $6,16,45 2.4% $ $ Brown $3,378,52 $3,611, % $ $ Butler $22,76,74 $24,92,82 5.8% $ $ Chase $62,868 $763, % $ $ Chautauqua $795,77 $927, % $ $ Cherokee $5,38,512 $4,98, % $ $ Cheyenne $91,74 $976, % $ $ Clark $443,967 $577,47 3.% $ $ Clay $3,149,394 $3,314, % $ $ Cloud $4,99,599 $5,93,65 2.1% $ $ Coffey $3,113,174 $3,457,85 11.% $ $ Comanche $642,652 $88, % $ $ Cowley $14,251,964 $14,713, % $ $ Crawford $17,736,739 $18,161, % $ $ Decatur $773,46 $845, % $ $ Dickinson $7,728,421 $8,181,375 Doniphan $1,489,19 $1,595,858 Douglas $57,33,32 $6,944,886 Edwards $747,2 $913,729 Elk $73,597 Ellis $22,41,391 Ellsworth $1,762,741 Finney $23,895,634 Ford $19,151,728 Franklin $11,519,552 Geary $11,969,312 Gove $1,246,31 Graham $1,248,335 Grant $4,552,997 Gray $1,784,5 Greeley $428,449 Greenwood $2,7,575 Hamilton $837,235 Harper $2,519,352 Harvey $15,843,857 Haskell $1,234,249 Hodgeman $44,889 Jackson $4,746,43 Jefferson $3,314,926 Jewell $634,153 Johnson $425,371,27 Kearny $842,48 Kingman $2,483,436 Kiowa $1,99,721 Labette $8,368,714 Lane $522,84 Leavenworth $22,591,731 Lincoln $739,342 $827,838 Linn $2,387,463 $2,329,75 Logan $1,171,714 $1,371,575 Lyon $18,698,368 $18,753,734 Marion $3,667,374 $3,761,826 Marshall $4,34,663 $4,615,99 McPherson $13,691,396 $15,955,362 Meade $1,166,548 $1,297,945 Miami $11,353,64 $12,782,425 Mitchell $3,419,486 $3,628, % $ $ % $ $ % $ $ % $ $ $796, % $ $22,849,2 3.7% $88.15 $1,953, % $ $24,768, % $61.42 $19,571, % $ $12,39,29 6.9% $ $13,287,12 11.% $ $1,319, % $ $1,233,68-1.2% $ $4,523, % $ $1,74, % $ $545, % $291.7 $2,18, % $27.56 $911, % $ $2,767, % $41.3 $16,32, % $ $1,45, % $ $436,62 7.8% $ $5,39, % $372.5 $3,67, % $ $69,31 8.9% $ $431,171,17 1.4% $ $1,38, % $ $2,678, % $ $1,248, % $ $8,576, % $ $578, % $ $24,516, % $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ % $ $ % $ $ % $ $ % $ $ % $ $ % $ $ % $ $ % $ $ % $ $ % $ $ Annual Report 34 Kansas Department of Revenue

17 Total Amount State Sales Tax Collections by County 5.3% state sales tax rate. Note: The FY 23 collections indicated in this report have been revised. Percent FY23r FY23r FY24 FY24 County FY23 r FY24 Change Per Capita PC Rank Per Capita* PC Rank* Montgomery $17,745,773 $17,795,594.3% $ $ Morris $2,57,73 $2,114, % $ $ Morton $1,34,516 $1,571, % $ $ Nemaha $3,53,48 $3,771, % $ $ Neosho $8,881,649 $9,526, % $ $ Ness $1,82,5 $1,943, % $ $ Norton $1,936,53 $2,162, % $ $ Osage $3,721,598 $3,879,43 4.2% $ $ Osborne $1,577,71 $1,638, % $ $ Ottawa $1,28,355 $1,345, % $ $ Pawnee $2,349,517 $2,453, % $ $ Phillips Pottawatomie Pratt Rawlins Reno Republic Rice Riley Rooks Rush Russell Saline $2,144,749 $15,948,9 $6,271,761 $674,889 $39,832,991 $1,7,69 $2,956,792 $25,73,895 $2,21,874 $651,212 $2,9,556 $43,599,594 $2,276,566 $16,287,617 $6,766,91 $729,234 $39,829,68 $1,764,87 $3,29,899 $27,97,947 $2,224,629 $783,573 $3,184,471 $43,598, % 2.1% 7.9% 8.1%.% 3.8% 8.6% 11.3% 1.% 2.3% 9.8%.% $ $ $ $ $ $311.3 $ $47.84 $ $ $ $ $42.43 $87.34 $717.6 $256.5 $ $ $38.29 $448.3 $41.68 $ $461.5 $ Scott $2,33,642 $2,429, % $ $ Sedgwick $328,773,172 $33,53,418.4% $ $ Seward $15,364,44 $16,155, % $ $ Shawnee $121,39,29 $121,271,467.% $ $ Sheridan $847,31 $99, % $ $ Sherman $4,156,247 $4,333, % $ $ Smith $1,376,83 $1,365, % $ $ Stafford $1,74,713 $1,461, % $ $ Stanton $553,31 $687, % $ $ Stevens $1,829,156 $2,47, % $ $ Sumner $6,773,521 $7,157, % $ $ Thomas $5,387,317 $5,619,84 4.3% $ $ Trego $1,164,387 $1,262, % $ $ Wabaunsee $1,15,625 $1,154,81 4.4% $ $ Wallace $55,747 $497, % $ $ Washington $1,457,33 $1,487,77 2.1% $ $ Wichita $62,429 $694, % $ $ Wilson $2,669,663 $2,826,72 5.9% $ $ Woodson $879,535 $838, % $ $ Wyandotte $73,698,97 $79,673,41 8.1% $ $ Total Counties $1,61,833,932 $1,647,554,383 $589.8 $64.94 Miscellaneous $8,8,468 $7,1,552 Grand Total $1,61,634,4 $1,654,555, % *Population based upon figures certified to the Secretary of State by the Division of the Budget on July 1, 24. Figures might not add from rounding. Annual Report 35 Kansas Department of Revenue

18 Annual Report 36 Kansas Department of Revenue State Sales Tax Collection, Percent Change by County This map shows the Fiscal Year 24 state sales tax collection percentage change over Fiscal Year 23, by county. Total statewide percent change was 2.7%. Legend: -.1% to -1.% Decrease More than -1.% Decrease % - 1.% Increase More than 1.% Increase 8.3% Cheyenne 8.1% Rawlins 4.3% Sherman 4.3% Thomas -1.6% 17.1% Wallace Logan 27.4% Greeley 12.% Wichita 8.8% 23.2% Hamilton Kearny 24.2% -.7% Stanton Grant 2.5% 11.9% Morton Stevens 4.2% Scott 3.7% Finney 13.9% Haskell 5.2% Seward 9.3% Decatur 7.3% Sheridan 5.9% Gove 1.9% Lane -2.4% Gray 11.3% Meade 11.7% Norton -1.2% Graham 8.4% Trego 6.8% Ness 7.8% Hodgeman 2.2% Ford 3.% Clark 6.1% Phillips 1.% Rooks 3.7% Ellis 22.3% Edwards 13.6% Kiowa 25.9% Comanche -.8% Smith 3.9% Osborne 9.8% Russell 2.3% -.1% Rush Barton 4.4% Pawnee 36.% Stafford 7.9% Pratt 18.4% Barber 8.9% 3.8% 2.1% 6.3% 6.8% 6.9% 7.2% Brown Doniphan Jewell Republic Washington Marshall Nemaha 8.3% 2.1% 6.1% 2.1% 6.2% Atchison 5.2% Cloud 11.3% Pottawatomie Leavenworth Mitchell 8.8% Riley Jackson 8.5% 11.4% Clay Jefferson Wyandotte 8.1% 12.% Ottawa 11.% 4.4%.% Lincoln.% Geary Wabaunsee 6.4% 1.4% 5.9% Shawnee Douglas Johnson 1.8% Saline Dickinson 2.8% 4.2% 6.9% Morris.3% 12.6% Ellsworth 16.5% 2.6% Osage Franklin Miami 8.6% 22.9% Lyon McPherson Marion 11.% Rice Chase 5.4% -2.4% Coffey 2.9% Anderson Linn.% Harvey -2.5% -4.6% 2.3% 2.4% Allen Reno Woodson.4% 5.8% Bourbon Greenwood 7.9% Sedgwick Butler 5.9% 7.3% 2.4% 13.2% Wilson Neosho Crawford Kingman Elk 9.8% 5.7% 3.2%.3% Montgomery 2.5% -1.2% 16.6% Harper Sumner Cowley Labette Cherokee Chautauqua Revised historical data is available upon request.

19 Annual Report 37 Kansas Department of Revenue State Sales Tax Per Capita, with Rank by County This map shows the Fiscal Year 24 state sales tax paid per person, by county. The per capita figures are computed by dividing the sales tax collections for each county by its population. A high per capita figure may indicate either a high level of spending by each resident, or a high level of spending in the county by nonresidents or tourists. The shaded areas represent the ten highest per capita counties in the state. Major metropolitan areas such as Johnson, Sedgwick, and Shawnee counties have high ratios because of their many large shopping centers and high level of tourism. Legend: Top 1 Counties 69 $33.49 Cheyenne 1 $69.41 Sherman 75 $37.6 Wallace 56 $ Greeley 65 $ Hamilton 78 $ Stanton 31 $ Morton 79 $284.2 Wichita 98 $ Kearny 17 $584.1 Grant 57 $ Stevens 87 $256.5 Rawlins 8 $78.41 Thomas 3 $48.41 Logan 26 $55.53 Scott 12 $ Finney 68 $331.1 Haskell 9 $ Seward 86 $ Decatur 66 $ Sheridan 34 $ Gove 76 $ Lane 77 $287.7 Gray 84 $ Meade 58 $ Norton 37 $ Graham 45 $46.83 Trego 14 $ Ness 11 $22.98 Hodgeman 89 $ Clark 47 $42.43 Phillips 43 $41.68 Rooks 3 $ Ellis 96 $ Rush 59 $361. Pawnee 83 $279. Edwards 15 $ Ford 49 $ Kiowa 42 $ Comanche 7 $ Smith 51 $ Osborne 33 $461.5 Russell 11 $ Barton 72 $ Stafford 5 $717.6 Pratt 21 $ Barber 12 $21.8 Jewell 2 $54.98 Mitchell 93 $ Lincoln 74 $37.86 Ellsworth 73 $38.29 Rice 13 $ Reno 71 $ Kingman 36 $ Harper 67 $ Republic 23 $ Cloud 1 $ Ottawa 4 $ Saline 19 $543.7 McPherson 28 $ Harvey 6 $713.2 Sedgwick 8 $283.4 Sumner 91 $ Washington 54 $ Clay 81 $ Marion 35 $448.3 Riley 27 $54.96 Geary 5 $ Butler 44 $41.31 Cowley 39 $ Marshall 2 $87.34 Pottawatomie 15 $17.65 Wabaunsee 7 $79.6 Shawnee 4 $ Dickinson 94 $ Morris 9 $ Chase 6 $ Nemaha 22 $ Lyon 85 $ Greenwood 88 $ Elk 99 $ Chautauqua 53 $ Jackson 62 $ Brown $ Osage 52 $ Coffey 95 $231. Woodson 82 $28.43 Wilson 24 $59.41 Montgomery 46 $43.24 Atchison 14 $ Jefferson 13 $ Doniphan 16 $591.8 Douglas 29 $ Franklin 63 $ Anderson 41 $424.8 Allen 18 $ Neosho Leavenworth 64 $ $ Labette 25 $57.18 Wyandotte 1 $ Johnson 38 $ Miami 92 $ Linn 48 $ Bourbon 32 $ Crawford 97 $228.3 Cherokee Revised historical data is available upon request.

20 Total State Sales Tax Collection by the North American Industrial Classification System (NAICS) 5.3% state sales tax rate In 22, the Department converted from the Standard Industrial Classification System (SIC) to the North American Industry Classification System (NAICS). The FY 23 collections indicated in this report are revised collection numbers. Percent North American Industry Classification FY 23 r FY 24 Change 11 Agriculture, Forestry, Fishing and Hunting 111 Crop Production $ 1,,686 $ 981,49-2.% 112 Animal Production $ 125,317 $ 119,25-5.% 114 Fishing, Hunting and Trapping $ 275,311 $ 318, % 115 Agriculture and Forestry Support Activities $ 225,832 $ 245, % 2-digit Total $ 1,627,146 $ 1,664, % 21 Mining 211 Oil and Gas Extraction $ 33,945 $ 28,56-37.% 212 Mining (except Oil and Gas) $ 1,652,723 $ 1,951, % 213 Support Activities for Mining $ 5,13,43 $ 5,737, % 2-digit Total $ 6,996,711 $ 7,897, % 22 Utilities 221 Utilities $ 41,12,563 $ 4,93, % 2-digit Total $ 41,12,563 $ 4,93, % 23 Construction 236 Construction of Buildings $ 4,76,448 $ 4,92, % 237 Heavy and Civil Engineering Construction $ 8,188,524 $ 7,98, % 238 Specialty Trade Contractors $ 32,8,369 $ 32,33, % 2-digit Total $ 45,749,341 $ 45,25, % Manufacturing 311 Food Mfg $ 2,52,183 $ 2,61, % 312 Beverage and Tobacco Product Mfg $ 734,459 $ 1,853, % 313 Textile Mills $ 17,43 $ 68, % 314 Textile Product Mills $ 344,483 $ 445, % 315 Apparel Mfg $ 183,14 $ 13, % 316 Leather and Allied Product Mfg $ 16,26 $ 25, % 321 Wood Product Mfg $ 2,331,914 $ 2,919, % 322 Paper Mfg $ 81,48 $ 614, % 323 Printing and Related Support Activities $ 6,462,97 $ 6,126, % 324 Petroleum and Coal Products Mfg $ 2,29,978 $ 1,32,7-4.2% 325 Chemical Mfg $ 3,17,49 $ 2,536,59-2.% 326 Plastics and Rubber Products Mfg $ 56,51 $ 378, % 327 Nonmetallic Mineral Product Mfg $ 11,34,972 $ 12,618, % 331 Primary Metal Mfg $ 41,524 $ 41,423.% 332 Fabricated Metal Product Mfg $ 2,597,768 $ 3,145, % 333 Machinery Mfg $ 2,64,79 $ 1,277, % 334 Computer and Electronic Product Mfg $ 1,113,716 $ 2,24, % 335 Electrical Equipment & Applicance Mfg $ 298,3 $ 254,6-14.6% 336 Transportation Equipment Mfg $ 5,56,118 $ 6,71, % 337 Furniture and Related Product Mfg $ 2,96,584 $ 2,432,86 16.% 339 Miscellaneous Mfg $ 1,679,364 $ 1,486, % 2-digit Total $ 46,558,795 $ 48,959,24 5.2% 42 Wholesale Trade 423 Merchant Wholesalers, Durable Goods $ 63,216,943 $ 65,61, % 424 Merchant Wholesalers, Nondurable Goods $ 2,171,374 $ 16,571, % 425 Electronic Markets and Agents and Brokers $ 5,275,465 $ 6,568, % 2-digit Total $ 88,663,782 $ 88,75,673.1% Annual Report 38 Kansas Department of Revenue

21 Total State Sales Tax Collection by the North American Industrial Classification System (NAICS) 5.3% state sales tax rate In 22, the Department converted from the Standard Industrial Classification System (SIC) to the North American Industry Classification System (NAICS). The FY 23 collections indicated in this report are revised collection numbers. Percent North American Industry Classification FY 23 r FY 24 Change Retail Trade 441 Motor Vehicle and Parts Dealers $ 227,334,364 $ 233,382,38 2.7% 442 Furniture and Home Furnishings Stores $ 33,49,87 $ 42,36, % 443 Electronics and Appliance Stores $ 34,614,931 $ 34,715,971.3% 444 Building Material and Garden Supply Stores $ 85,42,175 $ 94,941, % 445 Food and Beverage Stores $ 146,397,992 $ 133,673, % 446 Health and Personal Care Stores $ 12,443,314 $ 14,99, % 447 Gasoline Stations $ 32,132,535 $ 38,748,69 2.6% 448 Clothing and Clothing Accessories Stores $ 45,377,55 $ 45,524,189.3% 451 Sporting Goods, Hobby, Book, & Music Stores $ 34,111,66 $ 34,878,75 2.2% 452 General Merchandise Stores $ 253,485,542 $ 269,93, % 453 Miscellaneous Store Retailers $ 46,417,612 $ 42,84, % 454 Nonstore Retailers $ 13,46,439 $ 9,899, % 2-digit Total $ 963,813,426 $ 994,66, % Transportation and Warehousing 481 Air Transportation $ 111,474 $ 19, % 482 Rail Transportation Confidential Confidential 483 Water Transportation Confidential Confidential 484 Truck Transportation $ 1,386,151 $ 1,166, % 485 Transit and Ground Passenger Transportation $ 8,58 $ 9,12 7.% 486 Pipeline Transportation Confidential Confidential 487 Scenic and Sightseeing Transportation Confidential Confidential 488 Support Activities for Transportation $ 1,324,794 $ 1,676, % 491 Postal Service Confidential Confidential 492 Couriers and Messengers $ 47,617 $ 38, % 493 Warehousing and Storage $ 699,764 $ 1,75, % 2-digit Total $ 3,745,895 $ 4,228, % 51 Information 511 Publishing Industries (except Internet) $ 5,25,312 $ 5,411,626 4.% 512 Motion Picture & Sound Recording Industries $ 5,175,87 $ 5,426, % 515 Broadcasting (except Internet) $ 11,57,913 $ 9,248, % 517 Telecommunications $ 99,749,184 $ 15,222,58 5.5% 518 ISPs, Search Portals, and Data Processing $ 61,358 $ 74,3 15.4% 519 Other Information Services $ 42,527 $ 5,61 2-digit Total $ 122,291,1 $ 126,63, % 52 Finance and Insurance 521 Monetary Authorities - Central Bank Confidential Confidential 522 Credit Intermediation and Related Activities $ 3,17,98 $ 2,85, % 523 Securities and Commodity Contract Brokerage $ 526,63 $ 422,2-19.8% 524 Insurance Carriers and Related Activities $ 332,465 $ 98,61-7.3% 525 Funds, Trusts, and Other Financial Vehicles Confidential Confidential 2-digit Total $ 4,38,371 $ 3,373, % 53 Real Estate and Rental and Leasing 531 Real Estate $ 696,839 $ 594, % 532 Rental and Leasing Services $ 23,435,383 $ 22,59, % 533 Lessors of Nonfinancial Intangible Assets Confidential Confidential 2-digit Total $ 24,132,222 $ 23,184, % Annual Report 39 Kansas Department of Revenue

22 Total State Sales Tax Collection by the North American Industrial Classification System (NAICS) 5.3% state sales tax rate In 22, the Department converted from the Standard Industrial Classification System (SIC) to the North American Industry Classification System (NAICS). The FY 23 collections indicated in this report are revised collection numbers. Percent North American Industry Classification FY 23 r FY 24 Change 54 Professional and Technical Services 541 Professional and Technical Services $ 11,546,26 $ 12,219, % 2-digit Total $ 11,546,26 $ 12,219, % 55 Management of Companies and Enterprises 551 Management of Companies and Enterprises $ 1,42,545 $ 1,575, % 2-digit Total $ 1,42,545 $ 1,575, % 56 Administrative and Waste Services 561 Administrative and Support Services $ 17,8,365 $ 17,441, % 562 Waste Management and Remediation Services $ 343,545 $ 423, % 2-digit Total $ 17,423,911 $ 17,864,79 2.5% 61 Educational Services 611 Educational Services $ 4,254,958 $ 4,514,71 6.1% 2-digit Total $ 4,254,958 $ 4,514,71 6.1% 62 Health Care and Social Assistance 621 Ambulatory Health Care Services $ 918,874 $ 897, % 622 Hospitals $ 1,28,82 $ 1,2, % 623 Nursing and Residential Care Facilities $ 17,55 $ 19, % 624 Social Assistance $ 544,163 $ 551, % 2-digit Total $ 2,779,362 $ 2,759, % 71 Arts, Entertainment, and Recreation 711 Performing Arts and Spectator Sports $ 2,493,244 $ 3,52, % 712 Museums, Historical Sites, Zoos, and Parks $ 482,669 $ 451, % 713 Amusement, Gambling, and Recreation $ 14,577,697 $ 13,453, % 2-digit Total $ 17,553,611 $ 17,425, % 72 Accommodation and Food Services 721 Accommodation $ 19,269,441 $ 21,814, % 722 Food Services and Drinking Places $ 125,836,865 $ 131,662, % 2-digit Total $ 145,16,36 $ 153,476, % 81 Other Services (except Public Administration) 811 Repair and Maintenance $ 4,27,233 $ 39,784, % 812 Personal and Laundry Services $ 12,111,811 $ 12,365, % 813 Membership Associations and Organizations $ 3,39,137 $ 3,115,99 2.5% 814 Private Households $ 3,62 $ 25, % 2-digit Total $ 55,388,243 $ 55,292, % 92 Public Administration 921 Executive, Legislative, & General Government $ 1,616,267 $ 2,246, % 922 Justice, Public Order, and Safety Activities $ 593,48 $ 232,5-6.8% 923 Administration of Human Resource Programs Confidential Confidential 924 Administration of Environmental Programs $ 4,578 $ 39, % 926 Administration of Economic Programs $ 236,152 $ 27, % 928 National Security and International Affairs Confidential Confidential 2-digit Total $ 2,486,622 $ 2,788, % 99 Unclassified Establishments 999 Unclassified Establishments $ 4,315,286 $ 1,773, % 2-digit Total $ 4,315,286 $ 1,773, % Grand Total $ 1,61,634,4 $ 1,654,555, % Annual Report 4 Kansas Department of Revenue

23 Local Sales Tax Rates, Effective Dates and Collections Issued for FY 23 and FY 24 Beginning in FY 1999, the revised reports reflect the amount that was issued to the taxing entity during the fiscal year versus the amount distributed based on receipt month. Tax Effective Fiscal Year Fiscal Year Percent County/City Rate Date Change Allen County 1.% 1/1/94 $1,226,446 $1,133, % Gas 1.% 1/1/91 $5,643 $67, % Humboldt 1.% 1/1/3 $49,478 $82,337 N/A Iola 1.% 1/1/9 $859,422 $764, % Moran.5% 7/1/84 $17,458 $18,24 4.3% Anderson County 1.% 1/1/83 $598,33 $618,71 3.5% Garnett.5% 1/1/99 $23,726 $23,991.1% Kincaid 1.% 7/1/99 $4,274 $5, % Atchison County 1.5% 7/1/98 $1,926,651 $2,147, % Atchison 1.% 8/1/83 $1,115,895 $1,223, % Effingham 1.% 11/1/83 $27,964 $27, % Barber County 1.% 2/1/83 $472,78 $548, % Hardtner.% 1/1/2 $ $5 N/A Kiowa 1.% 1/1/1 $8,939 $99,6 22.3% Medicine Lodge.5% 7/1/91 $153,627 $147, % Barton County 1.25% 4/1/3 $3,697,523 $4,412,571 N/A Great Bend.5% 4/1/ $1,322,93 $1,321,27 -.1% Bourbon County 1.% 7/1/1 $1,251,576 $1,277, % Bronson 1.% 1/1/97 $11,92 $11,56-3.% Fort Scott 1.% 1/1/84 $1,82,635 $1,92,263.9% Brown County 1.% 11/1/82 $763,22 $788,49 3.3% Hiawatha.5% 4/1/3 $433,312 $225,435 N/A Horton 1.% 7/1/87 $14,15 $16,12 2.% Butler County Andover 1.% 1/1/1 $862,257 $91, % Augusta.5% 1/1/91 $412,323 $48, % Benton 1.% 1/1/99 $35,696 $41, % Douglass 1.% 1/1/95 $84,886 $8, % El Dorado 1.% 1/1/89 $1,672,212 $1,721,836 3.% Rose Hill 1.% 1/1/ $123,139 $141, % Towanda 1.% 7/1/95 $67,954 $55, % Chase County.% 1/1/4 $147,18 $116,786 N/A Cottonwood Falls 1.% 1/1/91 $52,216 $56, % Strong City 1.5% 1/1/99 $5,21 $55, % Chautauqua County 1.% 2/1/83 $182,17 $28, % Cedar Vale 1.% 1/1/97 $2,73 $28, % Sedan.5% 11/1/81 $43,823 $49, % Cherokee County 1.5% 1/1/3 $1,272,916 $1,72,988 N/A Baxter Springs 1.% 7/1/85 $317,242 $321, % Columbus 1.% 7/1/97 $41,579 $391, % Galena 1.% 7/1/84 $128,487 $126, % Scammon 1.% 4/1/88 $15,748 $16, % Weir 1.% 11/1/84 $28,915 $3,2 3.8% Cheyenne County 2.% 7/1/96 $436,916 $421, % Clark County Minneola 1.% 7/1/99 $27,643 $31, % Clay County 1.% 1/1/1 $692,541 $714,47 3.2% Clay Center 1.% 11/1/84 $566,81 $583, % Longford 1.% 1/1/89 $6,218 $4,93-2.7% Wakefield 1.% 11/1/82 $25,314 $28,85 14.% Cloud County 1.% 1/1/1 $1,36,835 $1,56, % Concordia 1.% 2/1/83 $87,561 $864,77 -.7% Glasco 1.% 7/1/83 $19,62 $18,39-6.3% Miltonvale 1.% 7/1/87 $27,66 $29, % Comanche County Coldwater 1.% 7/1/98 $79,675 $83, % Protection 1.% 1/1/99 $36,516 $36,718.6% Cowley County Arkansas City 1.% 4/1/85 $1,3,839 $1,329, % Burden 1.% 1/1/96 $23,274 $22,64-2.9% Winfield 1.% 11/1/84 $1,336,772 $1,398, % Annual Report 41 Kansas Department of Revenue

24 Local Sales Tax Rates, Effective Dates and Collections Issued for FY 23 and FY 24 Beginning in FY 1999, the revised reports reflect the amount that was issued to the taxing entity during the fiscal year versus the amount distributed based on receipt month. Tax Effective Fiscal Year Fiscal Year Percent County/City Rate Date Change Crawford County 1.% 7/1/1 $3,734,43 $3,8, % Arma.5% 11/1/82 $43,678 $42,62-3.7% Frontenac 1.% 1/1/95 $35,883 $34,86-2.9% Girard 1.% 1/1/1 $215,744 $269, % Pittsburg.5% 1/1/99 $1,37,6 $1,319,13.9% Decatur County 1.% 11/1/84 $189,763 $193, % Dickinson County 1.% 7/1/97 $1,64,371 $1,694,25 5.6% Abilene.75% 1/1/ $726,513 $787, % Herington 1.% 1/1/ $169,279 $178, % Doniphan County 1.% 1/1/94 $358,74 $362, % Elwood 1.% 11/1/84 $93,167 $99, % Douglas County 1.% 1/1/95 $11,886,158 $12,254,52 3.1% Baldwin City 1.% 7/1/91 $25,85 $28, % Eudora.5% 11/1/82 $87,67 $14, % Lawrence 1.% 1/1/9 $1,876,3 $11,153,59 2.5% Edwards County 1.% 11/1/83 $171,9 $2, % Elk County 1.% 11/1/82 $165,656 $181, % Ellis County Ellis 1.% 11/1/83 $19,35 $113, % Hays 1.% 4/1/3 $5,875,624 $4,27,247 N/A Ellsworth County.5% 1/1/97 $199,836 $27,22 3.7% Ellsworth 1.25% 7/1/ $312,293 $3, % Kanopolis 1.% 7/1/85 $19,56 $21, % Wilson 1.% 9/1/83 $43,132 $47, % Finney County.75% 7/1/95 $3,711,413 $3,76,31 1.3% Garden City 1.% 7/1/94 $4,13,921 $4,169,54.9% Ford County 1.% 1/1/97 $4,54,8 $3,948,19-2.6% Dodge City 1.% 1/1/97 $3,695,598 $3,642, % Franklin County 1.5% 1/1/93 $3,553,543 $3,87, % Ottawa.6% 7/1/1 $1,98,783 $1,194, % Pomona 1.% 7/1/99 $37,547 $4, % Princeton.5% 7/1/95 $5,556 $5,83 4.4% Wellsville.5% 1/1/93 $5,132 $55, % Williamsburg 1.% 1/1/96 $15,227 $15,238.1% Geary County 1.% 7/1/3 $3,78,964 $2,788,35 N/A Grandview Plaza 1.% 4/1/99 $4,14 $42, % Junction City 1.% 11/1/82 $2,239,717 $2,46,27 7.4% Gove County 1.% 11/1/84 $273,622 $268,26-2.% Grinnell.5% 1/1/3 $2,769 $6,994 N/A Graham County.25% 1/1/3 $36,725 N/A Hill City 1.% 7/1/85 $187,36 $185,29-1.% Morland 1.% 1/1/96 $1,68 $9,263-8.% Grant County Ulysses 1.% 11/1/83 $666,2 $682, % Gray County 1.% 2/1/83 $422,841 $395, % Greeley County 1.% 11/1/82 $11,871 $115, % Greenwood County 1.% 7/1/95 $447,833 $451,719.9% Hamilton County.5% 1/1/93 $94,472 $1, % Syracuse 1.% 6/1/84 $141,967 $149, % Harper County Harper 1.% 1/1/1 $221,439 $232, % Anthony 1.5% 1/1/1 $335,81 $352, % Harvey County 1.% 7/1/86 $3,3,28 $3,393, % Haskell County.5% 1/1/83 $143,158 $154, % Satanta.5% 1/1/87 $46,816 $38, % Sublette.5% 1/1/83 $55,959 $54, % Jackson County 1.% 7/1/94 $1,11,56 $1,5, % Holton.25% 1/1/95 $191,662 $19, % Annual Report 42 Kansas Department of Revenue

25 Local Sales Tax Rates, Effective Dates and Collections Issued for FY 23 and FY 24 Beginning in FY 1999, the revised reports reflect the amount that was issued to the taxing entity during the fiscal year versus the amount distributed based on receipt month. Tax Effective Fiscal Year Fiscal Year Percent County/City Rate Date Change Jefferson County 1.% 1/1/94 $81,13 $839, % Perry.5% 7/1/81 $38,77 $37,27-2.3% Jewell County 1.% 2/1/83 $157,354 $163, % Johnson County 1.1% 1/1/3 $8,722,922 $95,295,466 N/A De Soto 1.75% 7/1/2 $47,823 $14,924 N/A Edgerton 1.% 7/1/85 $38,117 $48, % Fairway 1.% 7/1/86 $292,685 $299, % Gardner 1.% 1/1/89 $851,542 $1,27,33 2.6% Leawood 1.125% 7/1/ $4,399,142 $4,932, % Lenexa 1.125% 1/1/ $11,16,968 $9,685, % Merriam 1.25% 1/1/1 $5,827,251 $6,91, % Mission 1.25% 1/1/2 $2,615,74 $2,954,119 N/A Olathe 1.125% 4/1/ $21,94,858 $2,274,14-3.9% Overland Park 1.125% 4/1/99 $36,875,784 $37,482,16 1.6% Prairie Village 1.% 2/1/84 $1,833,595 $1,929, % Roeland Park 1.25% 4/1/3 $1,22,365 $1,223,795 N/A Shawnee 1.125% 7/1/85 $8,222,26 $8,624, % Spring Hill 1.% 2/1/84 $288,616 $387, % Westwood 1.% 2/1/84 $196,4 $198,47 1.2% Westwood Hills 1.% 2/1/84 $17,913 $15, % Kearny County Deerfield 1.% 1/1/94 $2,179 $15, % Lakin 1.% 7/1/83 $13,126 $122,56-5.9% Kingman County Spivey.5% 1/1/79 $22,197 $21,24-4.3% Kiowa County 1.% 11/1/82 $244,587 $262, % Labette County 1.25% 7/1/1 $2,255,728 $2,27,42.7% Altamont 1.% 7/1/99 $45,53 $47, % Chetopa 1.5% 1/1/2 $119,162 $11, % Edna 1.% 1/1/89 $27,211 $22, % Oswego 1.% 7/1/95 $118,728 $119, % Parsons 1.% 1/1/97 $1,316,87 $1,345, % Lane County Dighton 1.% 7/1/83 $9,627 $9, % Leavenworth County 1.% 1/1/97 $4,835,236 $5,134, % Basehor 1.% 1/1/95 $91,946 $148, % Easton 1.% 7/1/85 $1,722 $15, % Lansing 1.% 1/1/89 $62,584 $665,43 7.2% Leavenworth 1.% 3/1/85 $3,341,271 $3,397, % Linwood 1.% 4/1/3 $494 $17,681 N/A Tonganoxie 1.% 7/1/89 $311,8 $363, % Lincoln County 1.% 2/1/83 $172,41 $194, % Linn County La Cygne 1.% 1/1/88 $14,837 $9, % Mound City 1.% 7/1/93 $92,642 $94,487 2.% Parker 1.% 1/1/3 $7,886 N/A Pleasanton 1.% 1/1/95 $133,427 $135, % Logan County 1.% 11/1/82 $255,658 $28, % Lyon County.5% 7/1/99 $1,927,945 $1,93,928.2% Americus.5% 4/1/87 $12,921 $13, % Emporia 1.% 1/1/95 $3,635,62 $3,613, % McPherson County 1.% 7/1/82 $2,957,139 $3,161,78 6.9% Lindsborg 1.% 7/1/ $218,79 $223, % McPherson.5% 1/1/2 $5,828 $96,31 N/A Marion County 1.% 7/1/87 $796,761 $829, % Hillsboro.5% 5/1/85 $164,12 $177, % Marion.75% 7/1/1 $13,442 $12, % Marshall County Frankfort 1.% 4/1/3 $5,85 $73,585 N/A Marysville 1.% 1/1/99 $576,881 $64, % Meade County 1.% 11/1/84 $285,63 $3,87 5.3% Miami County 1.25% 1/1/1 $3,1,15 $3,353,3 11.4% Fontana.5% 7/1/97 $2,14 $2, % Louisburg 1.% 1/1/97 $476,144 $558, % Osawatomie.5% 7/1/81 $118,23 $116,89-1.2% Paola 1.% 1/1/96 $1,42,27 $1,115,87 7.1% Mitchell County 1.% 11/1/82 $731,5 $765,55 4.6% Beloit.5% 7/1/1 $27,952 $288,36 6.4% Montgomery County.% 1/1/2 $1,595,94 $11,13 N/A Caney 2.75% 4/1/3 $225,939 $374,293 N/A Annual Report 43 Kansas Department of Revenue